Which of the following items are normally classified as current liabilities for a company that has a one-year operating cycle? (You may select more than one answer)

A. Legal liability expected to be paid in 20 months.
B. Loan due in 18 months.
C. Bank debt due in 5 years.
D. FICA—Social Security Taxes Payable due in 40 days.
E. Sales taxes payable.
F. Portion of long-term note due in 1 month.